Compliance Handbook

CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 27 May 2011 (see the update index for all updates)

Page

Details of update

CH21580

Legislative reference to ICTA88/S832 has been removed

CH22500

Link to the operational guidance at CH228000 has been added

CH23520

ICTA references have been removed and CTA10 references added

CH23940

Paragraph headed “Who can issue the notice” has been amended following the review of Sch 36 authorisations

CH23960

Paragraph headed “Who can issue the notice” has been amended following the review of Sch 36 authorisations

CH24200

Authorising officer has been changed to authorised officer following the review of Sch 36 authorisations

CH26740

Link to the operational guidance at CH270400 has been added

CH50100

The 6th paragraph… The tables at CH56000+… has been amended for clarity

CH51200

ICTA references have been removed and CTA10 references added

CH51250

ICTA references have been removed and CTA10 references added

CH56200

ICTA references have been removed and CTA10 references added

CH63560

ICTA references have been removed and CTA10 references added

CH72720

ICTA references have been removed and CTA10 references added

CH82160

ICTA references have been removed and CTA10 references added

CH82281 to CH82286

ICTA references have been removed and CTA10 references added

CH200000+

Revised following the completion of a review of authorisation levels and other minor changes to text

CH201600

Deleted and replaced by new chapter CH202000+

CH202000+

New chapter about each factsheet in the CC/FS series, what each is for and when to issue them. This replaces guidance at CH201600 and in BGN034/10

CH213000

CEMA79/S118A has not been amended and therefore regulations and approvals made prior to 1 April 2011 are not affected by this change. Any requirements set out in any regulations or approvals still apply

CH214500

NEW The form and means in which records are kept may be subject to any conditions and exceptions specified in writing by HMRC

CH231400

Sometimes the authorised officer will be your manager, in which case you should provide them with a report along the lines of CH260500

CH254020

Sometimes the authorised officer will be your manager, but if they are not you should discuss with your manager why you think an unannounced inspection is necessary before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500.

You must get an authorised officer’s agreement before you arrange the inspection

CH254540

Sometimes the authorised officer will be your manager, but if they are not you should discuss the intended inspection with your manager before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500. You will need to provide details about why you need to do an inspection at the person’s home and how this action is proportionate to the level of tax at risk.

You must get an authorised officer’s agreement before you arrange the inspection

CH260000+

Revised following completion of a review of authorisation levels

CH270400

Where authorisation is sought to make an application to the Upper Tribunal for a tax-related penalty a report must be made to Central Policy, Tax Administration Advice (TAA)

CHApp2.5 (Word 58KB)

Updated report stencil to send to TAA where a tax-related penalty is sought